BREWTOUS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BREWTOUS
Largest movements
- Tangible fixed assets -€10,329
down €10,329 (-12.7%), from €81,234 to €70,905
of which Plant, machinery and equipment: -€12,445
- Stocks and contracts -€1,827
down €1,827 (-22.7%), from €8,034 to €6,207
- Trade debts -€19,432
down €19,432 (-87.5%), from €22,215 to €2,783
- Other debts +€16,112
up €16,112 (+79.9%), from €20,157 to €36,269
- Profit (loss) carried forward -€11,673
down €11,673 (-54.9%), from -€21,246 to -€32,919
- Gross operating margin +€3,925
up €3,925 (+554.1%), from €708 to €4,633
- Depreciation +€891
up €891 (+7.1%), from €12,604 to €13,494
- Other operating charges -€224
down €224 (-8.6%), from €2,593 to €2,369
- Financial charges +€117
up €117 (+33.1%), from €353 to €470
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,931 | €82,946 | -€13,985 | -14.4% |
| Fixed assets | 21/28 | €81,234 | €70,905 | -€10,329 | -12.7% |
| Tangible fixed assets | 22/27 | €81,234 | €70,905 | -€10,329 | -12.7% |
| Plant, machinery and equipment | 23 | €80,352 | €67,907 | -€12,445 | -15.5% |
| Furniture and vehicles | 24 | €882 | €2,997 | +€2,116 | +239.9% |
| Current assets | 29/58 | €15,697 | €12,041 | -€3,656 | -23.3% |
| Stocks and contracts in progress | 3 | €8,034 | €6,207 | -€1,827 | -22.7% |
| Stocks | 30/36 | €8,034 | €6,207 | -€1,827 | -22.7% |
| Amounts receivable within one year | 40/41 | €2,272 | €1,479 | -€793 | -34.9% |
| Trade receivables | 40 | €2,133 | €1,479 | -€654 | -30.7% |
| Other amounts receivable | 41 | €139 | - | -€139 | |
| Cash at bank and in hand | 54/58 | €4,393 | €3,621 | -€772 | -17.6% |
| Deferred charges and accrued income | 490/1 | €998 | €735 | -€263 | -26.4% |
| Total equity and liabilities | 10/49 | €96,931 | €82,946 | -€13,985 | -14.4% |
| Equity | 10/15 | -€11,246 | -€22,919 | -€11,673 | -103.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,246 | -€32,919 | -€11,673 | -54.9% |
| Amounts payable | 17/49 | €108,177 | €105,865 | -€2,312 | -2.1% |
| Amounts payable after more than one year | 17 | €63,000 | €63,000 | = | 0.0% |
| Other amounts payable | 178/9 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,177 | €41,941 | -€3,237 | -7.2% |
| Trade debts | 44 | €22,215 | €2,783 | -€19,432 | -87.5% |
| Suppliers | 440/4 | €22,215 | €2,783 | -€19,432 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,805 | €2,888 | +€83 | +3.0% |
| Taxes | 450/3 | €2,805 | €2,888 | +€83 | +3.0% |
| Other amounts payable | 47/48 | €20,157 | €36,269 | +€16,112 | +79.9% |
| Accrued charges and deferred income | 492/3 | - | €924 | +€924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,604 | €13,494 | +€891 | +7.1% |
| Other operating charges | 640/8 | €2,593 | €2,369 | -€224 | -8.6% |
| Gross operating margin | 9900 | €708 | €4,633 | +€3,925 | +554.1% |
| Operating profit (loss) | 9901 | -€14,488 | -€11,230 | +€3,258 | +22.5% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €353 | €470 | +€117 | +33.1% |
| Recurring financial charges | 65 | €353 | €470 | +€117 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,841 | -€11,673 | +€3,168 | +21.3% |
| Profit (loss) for the period | 9904 | -€14,841 | -€11,673 | +€3,168 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,841 | -€11,673 | +€3,168 | +21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.